Ogden's audit findings from fiscal 2020 to 2025: HUD repayment, overspent funds and late reports
HBME issued clean opinions on Ogden's financial statements each year, but its compliance reports listed state budget violations in five of six years and federal findings in fiscal 2020 and 2025.
Continuing story: Auditing Ogden
Ogden's outside auditor, HBME, LLC, reported findings on state or federal compliance in five of the six fiscal years from 2020 through 2025. The fiscal 2023 report lists none. [1][2][3][4][5][6]
Fiscal 2020
The fiscal 2020 report cited an Aug. 25, 2020, HUD letter on the city's community development block grant program. HUD found $350,433 in ineligible expenses that "must be repaid to HUD" and $217,060 in program income that was not collected. [1] The fiscal 2021 report lists the finding as resolved. [2]
State findings that year included a $1,615 deficit in the debt service fund and spending over budget of $20,083 in the municipal building authority fund and $41,991 in the downtown special assessment fund. [1] The auditors determined the city was not a low-risk auditee for fiscal 2020. [1]
Fiscal 2021 to 2024
Fiscal 2021: a $27,795 deficit in the Dinosaur Park fund, marked as a repeat finding. [2] Fiscal 2022: the downtown special assessment fund spent $44,434 more than its final budget. [3]
Fiscal 2024: the Weber Morgan Narcotics Strike Force fund spent $53,698 more than its final budget, and the general fund balance exceeded the state cap. [6] Federal spending that year was $7,925,307, with no federal findings. [5]
Fiscal 2025
The fiscal 2025 report found that the city did not include a legally adopted appropriation for the newly established Marshall White Center – NMTC SPE Fund. It is marked as a repeat finding. [6] Management concurred and said a full appropriation would be in the next budget. [6]
The same report lists a federal finding for an airport grant report filed late. Federal awards spent that year totaled $29,429,469. [6]
State Auditor
The most recent Utah State Auditor report on Ogden City located for this series is from Nov. 10, 2015. It reviewed hotline complaints about the city's water utility response to groundwater flooding and found that the city responded timely and in accordance with industry best practices. [7]
Sources
- HBME / Ogden City · FY2020 single audit and state compliance report
- HBME / Ogden City · FY2021 single audit and state compliance report
- HBME / Ogden City · FY2022 single audit and state compliance report
- HBME / Ogden City · FY2023 single audit and state compliance report
- HBME / Ogden City · FY2024 single audit and state compliance report
- HBME / Ogden City · FY2025 single audit and state compliance report
- Office of the Utah State Auditor · Report 16-WBEC-8Lb, Ogden City water utility
Reporting by The Utah Ledger from the public records above. AI-assisted, checked against those records.